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Applying IFRS for SMEs [[electronic resource] /] / Bruce Mackenzie ... [et al.]
| Applying IFRS for SMEs [[electronic resource] /] / Bruce Mackenzie ... [et al.] |
| Autore | MacKenzie Bruce |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2011 |
| Descrizione fisica | 1 online resource (500 p.) |
| Disciplina |
657.3
657.9042 |
| Altri autori (Persone) |
MackenzieBruce <1974->
LombardAllan CoetseeDanie NjikizanaTapiwa ChambokoRaymond SelbstEdwin |
| Soggetto topico | Small business - Finance - Law and legislation |
| ISBN |
1-118-00367-5
1-119-20012-1 1-282-90498-1 9786612904981 1-118-00365-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
WILEYApplyingIFRSforSMEs; CONTENTS; Foreword; Preface; List of Abbreviations; Chapter 1 Scope of the IFRS for SMEs; Chapter 2 Concepts and Pervasive Principles; Chapter 3 Financial Statement Presentation; Chapter 4 Statement of Cash Flows; Chapter 5 Consolidated and Separate Financial Statements; Chapter 6 Business Combinations and Goodwill; Chapter 7 Accounting Policies, Estimates, and Errors; Chapter 8 Inventories; Chapter 9 Investments in Associates; Chapter 10 Investments in Joint Ventures; Chapter 11 Investment Property; Chapter 12 Property, Plant, and Equipment
Chapter 13 Intangible Assets Other than GoodwillChapter 14 Impairment of Assets; Chapter 15 Provisions and Contingencies; Chapter 16 Liabilities and Equity; Chapter 17 Financial Instruments; Chapter 18 Leases; Chapter 19 Share-Based Payment; Chapter 20 Employee Benefits; Chapter 21 Income Tax; Chapter 22 Revenue; Chapter 23 Government Grants; Chapter 24 Borrowing Costs; Chapter 25 Foreign Currency Translation; Chapter 26 Hyperinflation; Chapter 27 Events after the End of the Reporting Period; Chapter 28 Related Party Disclosures; Chapter 29 Specialized Activities Chapter 30 Transition to the IFRS for SMEsIndex |
| Record Nr. | UNINA-9910139168603321 |
MacKenzie Bruce
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley 2011 [[electronic resource] ] : interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.]
| Wiley 2011 [[electronic resource] ] : interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.] |
| Autore | MacKenzie Bruce |
| Edizione | [8th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (1128 p.) |
| Disciplina |
657
657.0218 |
| Soggetto topico |
Accounting - Standards
International business enterprises - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-118-03709-X
1-282-99010-1 9786612990106 1-118-03707-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Interpretation and Application of International Financial Reporting Standards 2011; CONTENTS; PREFACE; ABOUT THE AUTHORS; CHAPTER 1: INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS; APPENDIX A: CURRENT INTERNATIONAL FINANCIAL REPORTING STANDARDS (IAS/IFRS) AND INTERPRETATIONS (SIC/IFRIC); APPENDIX B: IFRS for SMEs; APPENDIX C: CASE STUDY TRANSITIONING FROM US GAAP TO IFRS; CHAPTER 2: PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; IAS 1, PRESENTATION OF FINANCIAL STATEMENTS
CHAPTER 3: STATEMENT OF FINANCIAL POSITIONPERSPECTIVE AND ISSUES; FUTURE DEVELOPMENT; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: STATEMENTS OF INCOME, COMPREHENSIVE INCOME, AND CHANGES IN EQUITY; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 5: STATEMENT OF CASH FLOWS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: FAIR VALUE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: FINANCIAL INSTRUMENTS PERSPECTIVE AND ISSUESFUTURE DEVELOPMENTS AND IFRS 9; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; FINANCIAL INSTRUMENTS OTHER THAN CASH AND RECEIVABLES; CHAPTER 8: INVENTORY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; METHODS OF INVENTORY COSTING UNDER IAS 2; APPENDIX: NET REALIZABLE VALUE UNDER US GAAP; CHAPTER 9: REVENUE RECOGNITION, INCLUDING CONSTRUCTION CONTRACTS; REVENUE RECOGNITION; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CONSTRUCTION CONTRACT ACCOUNTING; PERSPECTIVE AND ISSUES FUTURE DEVELOPMENTSDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; APPENDIX: ACCOUNTING UNDER SPECIAL SITUATIONS-GUIDANCE FROM US GAAP; CHAPTER 10: PROPERTY, PLANT, AND EQUIPMENT; PERSPECTIVE AND ISSUE; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: INTANGIBLE ASSETS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 12: INTERESTS IN ASSOCIATES, JOINT VENTURES, AND INVESTMENT PROPERTY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 13: BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS PERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES, AND EVENTS AFTER THE REPORTING PERIOD; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: FINANCIAL INSTRUMENTS-NONCURRENT LIABILITIES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: LEASES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; DISCLOSURE REQUIREMENTS UNDER IAS 17 APPENDIX A: SPECIAL SITUATIONS NOT ADDRESSED BY IAS 17 BUT WHICH HAVE BEEN INTERPRETED UNDER US GAAP |
| Record Nr. | UNINA-9910459163303321 |
|
MacKenzie Bruce
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley 2011 [[electronic resource] ] : interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.]
| Wiley 2011 [[electronic resource] ] : interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.] |
| Autore | MacKenzie Bruce |
| Edizione | [8th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (1128 p.) |
| Disciplina |
657
657.0218 |
| Soggetto topico |
Accounting - Standards
International business enterprises - Accounting |
| ISBN |
1-118-03709-X
1-282-99010-1 9786612990106 1-118-03707-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Interpretation and Application of International Financial Reporting Standards 2011; CONTENTS; PREFACE; ABOUT THE AUTHORS; CHAPTER 1: INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS; APPENDIX A: CURRENT INTERNATIONAL FINANCIAL REPORTING STANDARDS (IAS/IFRS) AND INTERPRETATIONS (SIC/IFRIC); APPENDIX B: IFRS for SMEs; APPENDIX C: CASE STUDY TRANSITIONING FROM US GAAP TO IFRS; CHAPTER 2: PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; IAS 1, PRESENTATION OF FINANCIAL STATEMENTS
CHAPTER 3: STATEMENT OF FINANCIAL POSITIONPERSPECTIVE AND ISSUES; FUTURE DEVELOPMENT; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: STATEMENTS OF INCOME, COMPREHENSIVE INCOME, AND CHANGES IN EQUITY; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 5: STATEMENT OF CASH FLOWS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: FAIR VALUE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: FINANCIAL INSTRUMENTS PERSPECTIVE AND ISSUESFUTURE DEVELOPMENTS AND IFRS 9; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; FINANCIAL INSTRUMENTS OTHER THAN CASH AND RECEIVABLES; CHAPTER 8: INVENTORY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; METHODS OF INVENTORY COSTING UNDER IAS 2; APPENDIX: NET REALIZABLE VALUE UNDER US GAAP; CHAPTER 9: REVENUE RECOGNITION, INCLUDING CONSTRUCTION CONTRACTS; REVENUE RECOGNITION; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CONSTRUCTION CONTRACT ACCOUNTING; PERSPECTIVE AND ISSUES FUTURE DEVELOPMENTSDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; APPENDIX: ACCOUNTING UNDER SPECIAL SITUATIONS-GUIDANCE FROM US GAAP; CHAPTER 10: PROPERTY, PLANT, AND EQUIPMENT; PERSPECTIVE AND ISSUE; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: INTANGIBLE ASSETS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 12: INTERESTS IN ASSOCIATES, JOINT VENTURES, AND INVESTMENT PROPERTY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 13: BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS PERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES, AND EVENTS AFTER THE REPORTING PERIOD; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: FINANCIAL INSTRUMENTS-NONCURRENT LIABILITIES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: LEASES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; DISCLOSURE REQUIREMENTS UNDER IAS 17 APPENDIX A: SPECIAL SITUATIONS NOT ADDRESSED BY IAS 17 BUT WHICH HAVE BEEN INTERPRETED UNDER US GAAP |
| Record Nr. | UNINA-9910785600203321 |
|
MacKenzie Bruce
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley 2011 [[electronic resource] ] : interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.]
| Wiley 2011 [[electronic resource] ] : interpretation and application of international financial reporting standards / / Bruce Mackenzie ... [et al.] |
| Autore | MacKenzie Bruce |
| Edizione | [8th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, 2011 |
| Descrizione fisica | 1 online resource (1128 p.) |
| Disciplina |
657
657.0218 |
| Soggetto topico |
Accounting - Standards
International business enterprises - Accounting |
| ISBN |
1-118-03709-X
1-282-99010-1 9786612990106 1-118-03707-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Interpretation and Application of International Financial Reporting Standards 2011; CONTENTS; PREFACE; ABOUT THE AUTHORS; CHAPTER 1: INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS; APPENDIX A: CURRENT INTERNATIONAL FINANCIAL REPORTING STANDARDS (IAS/IFRS) AND INTERPRETATIONS (SIC/IFRIC); APPENDIX B: IFRS for SMEs; APPENDIX C: CASE STUDY TRANSITIONING FROM US GAAP TO IFRS; CHAPTER 2: PRESENTATION OF FINANCIAL STATEMENTS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; IAS 1, PRESENTATION OF FINANCIAL STATEMENTS
CHAPTER 3: STATEMENT OF FINANCIAL POSITIONPERSPECTIVE AND ISSUES; FUTURE DEVELOPMENT; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 4: STATEMENTS OF INCOME, COMPREHENSIVE INCOME, AND CHANGES IN EQUITY; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 5: STATEMENT OF CASH FLOWS; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 6: FAIR VALUE; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 7: FINANCIAL INSTRUMENTS PERSPECTIVE AND ISSUESFUTURE DEVELOPMENTS AND IFRS 9; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; FINANCIAL INSTRUMENTS OTHER THAN CASH AND RECEIVABLES; CHAPTER 8: INVENTORY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; METHODS OF INVENTORY COSTING UNDER IAS 2; APPENDIX: NET REALIZABLE VALUE UNDER US GAAP; CHAPTER 9: REVENUE RECOGNITION, INCLUDING CONSTRUCTION CONTRACTS; REVENUE RECOGNITION; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CONSTRUCTION CONTRACT ACCOUNTING; PERSPECTIVE AND ISSUES FUTURE DEVELOPMENTSDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; APPENDIX: ACCOUNTING UNDER SPECIAL SITUATIONS-GUIDANCE FROM US GAAP; CHAPTER 10: PROPERTY, PLANT, AND EQUIPMENT; PERSPECTIVE AND ISSUE; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 11: INTANGIBLE ASSETS; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 12: INTERESTS IN ASSOCIATES, JOINT VENTURES, AND INVESTMENT PROPERTY; PERSPECTIVE AND ISSUES; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 13: BUSINESS COMBINATIONS AND CONSOLIDATED FINANCIAL STATEMENTS PERSPECTIVE AND ISSUESDEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 14: CURRENT LIABILITIES, PROVISIONS, CONTINGENCIES, AND EVENTS AFTER THE REPORTING PERIOD; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 15: FINANCIAL INSTRUMENTS-NONCURRENT LIABILITIES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; CHAPTER 16: LEASES; PERSPECTIVE AND ISSUES; FUTURE DEVELOPMENTS; DEFINITIONS OF TERMS; CONCEPTS, RULES, AND EXAMPLES; DISCLOSURE REQUIREMENTS UNDER IAS 17 APPENDIX A: SPECIAL SITUATIONS NOT ADDRESSED BY IAS 17 BUT WHICH HAVE BEEN INTERPRETED UNDER US GAAP |
| Record Nr. | UNINA-9910814017303321 |
|
MacKenzie Bruce
|
||
| Hoboken, N.J., : Wiley, 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley 2013 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.]
| Wiley 2013 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.] |
| Autore | MacKenzie Bruce |
| Edizione | [10th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2013 |
| Descrizione fisica | 1 online resource (1072 p.) |
| Disciplina |
657
657.3 |
| Soggetto topico |
Financial statements - Standards
Accounting - Standards |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-92491-9
1-118-41979-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; About the Online Resources; 1 Introduction to International Financial Reporting Standards; 2 Conceptual Framework; 3 Presentation of Financial Statements; 4 Statement of Financial Position; 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity; 6 Statement of Cash Flows; 7 Accounting Policies Changes in Accounting Estimates, and Errors; 8 Inventory; 9 Property, Plant and Equipment; 10 Borrowing Costs; 11 Intangible Assets
12 Investment Property 13 Impairment and Noncurrent Assets Held for Sale; 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements; 15 Business Combinations; 16 Shareholders' Equity; 17 Share-Based Payments; 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; 19 Employee Benefits; 20 Revenue Recognition, including Construction Contracts; 21 Government Grants; 22 Leases; 23 Foreign Currency; 24 Financial Instruments; 25 Fair Value; 26 Income Taxes; 27 Earnings Per Share; 28 Operating Segments; 29 Related-Party Disclosures 30 Accounting and Reporting by Retirement Benefit Plans 31 Agriculture; 32 Extractive Industries; 33 Accounting for Insurance Contracts; 34 Interim Financial Reporting; 35 Inflation and Hyperinflation; 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index |
| Record Nr. | UNINA-9910463227003321 |
|
MacKenzie Bruce
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley 2013 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.]
| Wiley 2013 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.] |
| Autore | MacKenzie Bruce |
| Edizione | [10th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2013 |
| Descrizione fisica | 1 online resource (1072 p.) |
| Disciplina |
657
657.3 |
| Soggetto topico |
Financial statements - Standards
Accounting - Standards |
| ISBN |
1-283-92491-9
1-118-41979-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; About the Online Resources; 1 Introduction to International Financial Reporting Standards; 2 Conceptual Framework; 3 Presentation of Financial Statements; 4 Statement of Financial Position; 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity; 6 Statement of Cash Flows; 7 Accounting Policies Changes in Accounting Estimates, and Errors; 8 Inventory; 9 Property, Plant and Equipment; 10 Borrowing Costs; 11 Intangible Assets
12 Investment Property 13 Impairment and Noncurrent Assets Held for Sale; 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements; 15 Business Combinations; 16 Shareholders' Equity; 17 Share-Based Payments; 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; 19 Employee Benefits; 20 Revenue Recognition, including Construction Contracts; 21 Government Grants; 22 Leases; 23 Foreign Currency; 24 Financial Instruments; 25 Fair Value; 26 Income Taxes; 27 Earnings Per Share; 28 Operating Segments; 29 Related-Party Disclosures 30 Accounting and Reporting by Retirement Benefit Plans 31 Agriculture; 32 Extractive Industries; 33 Accounting for Insurance Contracts; 34 Interim Financial Reporting; 35 Inflation and Hyperinflation; 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index |
| Record Nr. | UNINA-9910786092303321 |
|
MacKenzie Bruce
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Wiley 2013 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.]
| Wiley 2013 interpretation and application of international financial reporting standards [[electronic resource] /] / Bruce Mackenzie ... [et al.] |
| Autore | MacKenzie Bruce |
| Edizione | [10th ed.] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, Inc., 2013 |
| Descrizione fisica | 1 online resource (1072 p.) |
| Disciplina |
657
657.3 |
| Soggetto topico |
Financial statements - Standards
Accounting - Standards |
| ISBN |
1-283-92491-9
1-118-41979-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Wiley IFRS 2013: Interpretation and Application of International Financial Reporting Standards; Contents; Preface; About the Authors; About the Online Resources; 1 Introduction to International Financial Reporting Standards; 2 Conceptual Framework; 3 Presentation of Financial Statements; 4 Statement of Financial Position; 5 Statements of Profit or Loss and other Comprehensive Income, and Changes in Equity; 6 Statement of Cash Flows; 7 Accounting Policies Changes in Accounting Estimates, and Errors; 8 Inventory; 9 Property, Plant and Equipment; 10 Borrowing Costs; 11 Intangible Assets
12 Investment Property 13 Impairment and Noncurrent Assets Held for Sale; 14 Consolidations, Joint Arrangements, Associates, and Separate Financial Statements; 15 Business Combinations; 16 Shareholders' Equity; 17 Share-Based Payments; 18 Current Liabilities, Provisions, Contingencies, and Events after the Reporting Period; 19 Employee Benefits; 20 Revenue Recognition, including Construction Contracts; 21 Government Grants; 22 Leases; 23 Foreign Currency; 24 Financial Instruments; 25 Fair Value; 26 Income Taxes; 27 Earnings Per Share; 28 Operating Segments; 29 Related-Party Disclosures 30 Accounting and Reporting by Retirement Benefit Plans 31 Agriculture; 32 Extractive Industries; 33 Accounting for Insurance Contracts; 34 Interim Financial Reporting; 35 Inflation and Hyperinflation; 36 First-Time Adoption of International Financial Reporting Standards; Appendix A: Disclosure Checklist; Index |
| Record Nr. | UNINA-9910824866403321 |
|
MacKenzie Bruce
|
||
| Hoboken, N.J., : John Wiley & Sons, Inc., 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||